A供电公司内部控制体系优化及应用研究

发布时间：2018-05-20 00:42

本文选题：供电公司 + 内部控制　；参考：《华北电力大学(北京)》2017年硕士论文

【摘要】：随着全球化经济的不断推进,我国企业将面临着各种各样的市场经济环境、市场竞争和市场风险增加的威胁。在这种环境下,要求我国企业必须高度重视所面临的各种风险不确定性,因此急需企业加强和完善企业的内部控制运行体系的建设。加强和完善企业的内部控制管理以防范和控制各项风险成为了一个企业持续发展的必经之路。电力企业作为我国的基础性行业,其运行状况受到了社会的广泛关注。国家电网公司提出“三集五大”的建设标准后,对子公司的经营管理提出了更高的要求,之前所建立的内部控制体系已经不能适应新的环境,因此对A供电公司的内部控制体系进行优化已经势在必行。本文首先介绍了内部控制的研究背景和国内外研究现状,详细介绍内部控制的理论以及建设内部控制体系的原则,为之后的A供电公司内部控制体系优化研究奠定基础。以A供电公司为例,分析了该公司的基本状况,并介绍了目前供电公司对内部控制体系的管理情况,同时还从内控环境、风险评估、控制活动、信息与沟通、内部监督五个方面介绍了A供电公司的内部控制现状。接着分别从五个方面对A供电公司的内部控制体系存在的问题进行了分析,指出存在的财务数据资料不真实、奖励制度效果不理想等17项问题。最后针对性A供电公司的内部控制体系所提出的问题进行了优化,提出完善内控体系、引进现代企业法人治理结构、建立电力设备资产全寿命周期管理等17项优化举措,并根据优化结果,从组织人员、信息技术、运行机制和考核机制四个方面提出保障内部控制体系优化的方法,保证内部控制体系优化工作能使顺利实行。
[Abstract]:With the development of global economy, Chinese enterprises will face the threat of various market economy environment, market competition and increased market risk. In this environment, enterprises in our country must attach great importance to the uncertainty of risk, so it is urgent for enterprises to strengthen and perfect the construction of internal control operation system. Strengthening and perfecting the internal control management to prevent and control the risks has become the only way for the sustainable development of an enterprise. As the basic industry of our country, electric power enterprises have received wide attention from the society. After the State Grid Company put forward the construction standards of "three sets and five big", it put forward higher requirements to the management of subsidiary companies. The internal control system established before can no longer adapt to the new environment. Therefore, it is imperative to optimize the internal control system of A power supply company. This paper first introduces the research background of internal control and the current research situation at home and abroad, introduces the theory of internal control and the principles of building internal control system in detail, which lays a foundation for the optimization of internal control system in A power supply company. Taking A power supply company as an example, this paper analyzes the basic situation of the company, and introduces the management of the internal control system of the power supply company at present. At the same time, it also introduces the internal control environment, risk assessment, control activities, information and communication. The internal control status of A power supply company is introduced in five aspects of internal supervision. Then the paper analyzes the problems in the internal control system of A power supply company from five aspects, and points out that the financial data is not true and the effect of reward system is not satisfactory. Finally, the paper optimizes the internal control system of A power supply company, and puts forward 17 optimization measures, such as perfecting the internal control system, introducing the corporate governance structure of modern enterprises, establishing the life cycle management of power equipment assets, etc. According to the optimization results, this paper puts forward the methods to ensure the optimization of internal control system from the aspects of organization personnel, information technology, operation mechanism and examination mechanism, so as to ensure that the optimization of internal control system can be carried out smoothly.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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